S.H.A.Raza, J. - (1.) The petitioners by means of the aforesaid writ petitions have prayed that a writ in the nature of mandamus or prohibition be issued against the opposite parties to forebear them from assessing, imposing or realising any sales tax from the petitioners in excess of 6 per cent on the turnover of fuel injection equipments. They have also prayed for the quashing of the order dated March 24, 1990, for the assessment year 1985-86 contained in annexure 3, in so far as it relates to the imposition of sales tax on the fuel injection equipments in excess of 6 per cent. They have also prayed for issuance of a writ prohibiting the opposite party No. 2 from assessing the petitioner for the assessment years 1986-87 to 1990-91 on the turnover of fuel injection equipments in excess of 6 per cent, or realising any tax or making recovery of taxes in pursuance of the allotment order dated March 24, 1990, contained in annexure 3.
(2.) In short the contention of the petitioner is that fuel injection equipment is required for the manufacture of diesel engine and is not a part of the motor vehicle specified in entry 43(1) of the Schedule to the Act as there exists no notification or entry in the Schedule regarding the diesel engine ; fuel injection equipments are taxable under entry 38 of the Schedule and also the notification dated September 7, 1981, which provides for spare parts of the machinery, etc.
(3.) The Assistant Commissioner (Assessment), Sales Tax, in his assessment order has held that since the petitioner has shown in the catalogue published by it that fuel injection equipments have been sold by Ashok Leylands, who are manufacturers of Leyland trucks, hence these are taxable as motor parts at the rate of 10 per cent and not at the rate of 6 per cent as machinery parts. According to the assessing authority as the fuel injection equipment is used by the various purchasers who are manufacturing trucks, etc., it does become a part of the motor vehicles inasmuch as these purchasers are using these fuel injection equipments in the manufacture of diesel engines, which may or may not be ultimately used in the motor vehicles.;